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A tour package cannot include a convention facility or related convention supplies. Another rebate may be available if you are a sponsor or organizer of a foreign convention. For more information, see Booklet RC4160, Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases. ...

Individuals-- Visitors to Canada Guides RC4027 Doing Business in Canada- GST/HST Information for Non-Residents RC4160 Rebate for Tour Packages, Foreign Conventions, and Non-Resident Exhibitor Purchases Forms GST386 Refund application for foreign conventions Date modified: 2010-06-28 ...

Example A director of a charity is attending a political party’s national convention as a supporter of that party. Although the director can participate as an individual and supporter, she must not use any of the charity’s resources to attend the convention, such as by having the charity pay or reimburse her for airfare or accommodations. She must also be careful not to present herself as officially or unofficially representing the charity at the convention, or use her position with the charity to suggest that the charity endorses a candidate or political party. ...

Tax treaties This section offers information on Canada's tax conventions with other countries. Topics about Tax treaties Status and texts of Tax Treaties (Finance Canada Web site) Competent Authority Agreements and Notices (With respect to specific provisions in tax treaties) Competent Authority Services Statement of Joint Cooperation Regarding Abusive Tax Transactions Certificate of residency (Maybe required to obtain treaty benefits) Guidance for Taxpayers Requesting Tax Treaty Relief for Cross-Border Pension Contributions Enhanced financial account information reporting Canada has tax conventions or agreements-- commonly known as tax treaties-- with many countries. ... Related topics Tax Information Exchange Agreements (TIEAs) Convention on Mutual Administrative Assistance in tax matters Social Security Agreements (Human Resources and Skills Development Canada Web site) Date modified: 2013-06-05 ...

These limits also apply to the cost of your meals when you travel or go to a convention, conference, or similar event. ... For more information, see Line 9200- Travel and Convention expenses. These limits do not apply if any of the following apply: Your business regularly provides food, beverages, or entertainment to customers for compensation (for example, a restaurant, hotel, or motel). ... In addition, the amount cannot be paid or payable for a conference, convention, seminar, or similar event and the special work location must be at least 30 kilometers from the closest urban centre with a population of 40,000 or more. ...

Services in relation to a location-specific event The general rule for supplies of services will not apply to a supply of a service that relates to a location-specific event (for example, a performance, festival, ceremony, convention, conference, symposium, or other similar event) if the service will be performed primarily (more than 50%) at a location of the event in a province. ... The services will be performed at the convention centre in Kingston, Ontario where the gala will take place. ...

For more information, see Archived Interpretation Bulletin IT-131R, Convention expenses. ... Forms and publications Archived Interpretation Bulletin IT131R, Convention expenses Date modified: 2016-12-08 ...

You have to withhold income tax of 25% (or the percentage established under a tax convention or agreement) on amounts you paid or credited to non-residents. ... For more information, see Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention, and Information Circular IC77-16, Non-Resident Income Tax. ... Forms and publications Guide T4061, NR4- Non-Resident Tax Withholding, Remitting and Reporting Form NR4, Statement of Amounts Paid or Credited to Non-residents of Canada Information Circular IC76-12, Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention Information Circular IC77-16, Non-Resident Income Tax Income Tax Folio S5-F1-C1: Determining an Individual's Residence Status Date modified: 2016-01-07 ...

The competent authority also resolves issues concerning the application of tax treaties generally where specific taxpayers are not involved and interpretive issues involving treaty partners; considers the recognition of foreign pension plans allowed under certain treaties; and considers applications under paragraph 6, of Article XXIX A (Limitation on Benefits) in the Canada-US Tax Convention. For more details, refer to IC71-17, Guidance on Competent Authority Assistance Under Canada's Tax Conventions. Contact us For more information regarding double taxation cases and advance pricing arrangements, contact us at: International and Large Business Directorate Competent Authority Services Division 427 Laurier Avenue West 8th Floor, Enterprise Building Ottawa ON K1A 0L5 Fax: 613-990-7370 email: MAP-APA.PAA-APP@cra-arc.gc.ca Office of the Director – Competent Authority Services Division Negus, Cindy – Director, 613-946-6022 Mutual Agreement Procedure – Advance Pricing Arrangement Section 1: Nguyen, Tam – Manager, 613-941-9281 Section 2: Quinn, Dan – Manager, 613-952-6960 Section 3: Dukkipati, Sudha – Manager, 613-946-8897 Section 4: Busby, Brian – Manager, 613-946-6169 Mutual Agreement Procedure – Technical Cases Boychuk, Daryl – Manager, 613-946-6085 Advance Pricing Arrangement- Mutual Agreement Procedure – Economic Analysis Nayak, Govindaray – Chief Economist, 613-946-5162 For more information concerning the application of tax treaties where specific taxpayers are not involved, non-discrimination, recognition of foreign pension plans under treaties, and consideration of requests under paragraph 6, of Article XXIX A (Limitation on Benefits) in the Canada-US Tax Convention, contact us at: Tax Treaties Section Legislative Policy Directorate Legislative Policy and Regulatory Affairs Branch 6th Floor, Tower A Place de Ville 320 Queen Street Ottawa ON K1A 0L5 Blair Hammond Tel: 613-670-9653 Email: LPRA/PLAR.LOB@cra-arc.gc.ca Date modified: 2016-11-15 ...

NAME OF TAXPAYER: ADDRESS: CITY: PROVINCE: COUNTRY: POSTAL CODE: To the competent authorities of Canada and the United States undertaking an arbitration proceeding described in paragraphs 6 and 7 of Article XXVI (Mutual Agreement Procedures) of the income tax convention between Canada and the United States, as necessary in order to reach a mutual agreement under Article XXVI regarding the request filed with the Canadian Competent Authority on [date]. The taxpayer understands that arbitration proceedings will commence in accordance with Article XXVI of the above-noted income tax convention only if this or a similar nondisclosure statement is submitted to the competent authorities of Canada and the United States. ... "] Signature: Printed Name: Position: Date: Notarized by Signature: Printed Name: Position: Date: 1 As defined in paragraph 7(a) of Article XXVI of the Canada –US Income Tax Convention (1980), the term "concerned person" means the presenter of a case to a competent authority for consideration under Article XXVI and all other persons, if any, whose tax liability to either Canada or the United States may be directly affected by the mutual agreement arising from that consideration. ...